TaxTMI 
TaxTMI 
2001 (1) TMI 328
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.... the assessee. 2. Respondents have prayed for accepting additional documents filed along with their Application No. E/Misc./279/99. The documents produced are admitted as additional documents. They have been admitted in evidence. 3. The period covered by the demands in these cases is of 1979 to 86. Classification of the goods manufactured by the assessee and duty payable thereon are the issues. The assessee is engaged in the manufacture of motor vehicle parts such as Spring Central Bolt and Nuts, Spring U-Bolts and Nuts and Spring U-Clamps with nuts, Check Nuts, Spring Shackle pin with nut, Axle stud with nut etc. totalling 20 items. They claimed all the 20 items as forming parts of automobile, failing under tariff item 68 o....
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....rrect. No evidence contra has been let in by the department. 5. In relation to the same assessee for an earlier period, identical goods were found classifiable under tariff item 52, by this Tribunal in final order No. E/404-418/93-D, dated 22-11-1993. Assessee took up that final order in appeal before the Supreme Court as Civil Appeal Nos. 4598 to 612/94. Their Lordships stayed the operation of the order passed by this Tribunal as per order dated 6-2-1995, on conditions of depositing a sum of Rs. 25 lakhs. In relation to a period subsequent to the change in the tariff, Appellate Authority classified the goods manufactured by the present manufacturer assessee as parts of automobile falling under Chapter sub-heading 87.01. The said or....
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....al has to be rejected. 7. In Purewal Associates Ltd. v. CCE their Lordships stated the law regarding classification of goods. As per that decision the goods must be classified depending on the understanding of them in common parlance, in the popular sense. Goods are to be classified taking note of the sense in which people conversant with the subject matter deal with them. Their Lordships quoted with approval the following passage from an earlier decision of the Supreme Court in Plasmac Machine Mfg. Co. Pvt. Ltd. v. Collector -1991 (51) E.L.T. 161 (S.C.). "The submission that 'nuts' in Entry 52 are to be understood in the commercial sense is not disputed by the department. It is an accepted principle of classification that the go....
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.... by the assessee respondent in these appeals are dealt with by people connected with automobile industry as parts of automobiles. Some of the parts are having threads as screw and some of the parts are bolts. They are fitted to the automobiles. No one uses these parts as general parts of bolts and nuts. Some parts are such that they can, if one wants, be used as a general purpose bolt or nut. This type of stray use to which they may be put cannot take them out of the category of parts of Automobile. The materials now made available namely the catalogue, affidavits given by dealers in automobile parts and the communications received from M/s. Maruti Udyog Ltd., M/s. Mahindra & Mahindra, M/s. Deawoo Motors show that the goods manufactured are....